,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #djaa  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #be1 #bjai,mr4  
,cumm+s 7= himself & ,ms4 ,tlaib7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to require lead rem$iation
 = qualifi$ opportunity zone prop]ty    
orig9ally con/ruct$ be=e ,janu>y #a1    
#aigh4  #a4 ,%ort title ,?is ,act may be
 cit$ z ! ,opportunity ,zone ,lead      
,rem$iation ,impact ,act ( #bjai4  #b4  
,lead rem$iation requirem5ts = qualifi$ 
opportunity funds  7a7 ,lead rem$iation 
requirem5ts = pre-#aigh prop]ty ,section
 #adjj,z-#b7;d77#b77;,d7 ( ! ,int]nal   
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new clause3  7iv7     
,lead rem$iation requirem5ts = pre-#aigh
 prop]ty ,= purposes ( subp>agraph      
7,a77ii71 no resid5tial prop]ty         
orig9ally con/ruct$ be=e ,janu>y #a1    
#aigh1 %all be treat$ z sub/antially    
improv$ by ! qualifi$ opportunity zone  

fund unless1 aft] improvem5t--  7,i7 su*
 prop]ty conta9s no pa9t$ surfaces t    
exce$ ! levels describ$ 9 section       
#cjb7;c7 ( ! ,lead-,bas$ ,pa9t ,poison+ 
& ,prev5tion ,act1 &  7,,ii7 any pipes &
 fixtures ( su* prop]ty are lead free 7z
 su* t]m is def9$ 9 section #adag ( !   
,safe ,wat] ,dr9k+ ,act74  4  7b7       
,donation ( opportunity fund assets     
,section #adjj,z-#b7;d77#a7 ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
t holds & all t foll[+ ?r\gh ! p]iod at 
! end & ins]t+ ! foll[+3 t-- 7,a7 holds 
at lea/ #hh p]c5t ( its assets 9        
qualifi$ opportunity zone prop]ty1      
det]m9$ by ! av]age ( ! p]c5tage (      
qualifi$ opportunity zone prop]ty held 9
 ! fund z measur$--  7i7 on ! la/ day ( 
! fir/ #f-mon? p]iod ( ! taxable ye> ( !
 fund1 &  7ii7 on ! la/ day ( ! taxable 
ye> ( ! fund1 &  7,b7 donates n less ?an
 #b p]c5t ( am\nts inve/$ 9 su* fund =  
use = rem$iation ( lead haz>ds 9 pa9t1  
du/1 soil1 & dr9k+ wat] 9 resid5tial    
prop]ties1 nonresid5tial build+s h\s+   

*ild c>e facilities 7)9 ! mean+ (       
section #cje ( ! ,toxic ,sub/ances      
,control ,act71 or s*ool facilities 7)9 
! mean+ ( section #eja ( su* ,act7 9 a  
qualifi$ opportunity zone4  4  7c7      
,effective date ,! am5dm5ts made by ?is 
,act %all apply to capital ga9s realiz$ 
9 taxable ye>s beg9n+ aft] ! date ( !   
enactm5t ( ?is ,act4